Of course not--but by getting the fuel into a source that can be used directly in fuel cells, the MUCH higher conversion efficiency of the fuel cell more than compensates for those losses. It is the efficiency of the TOTAL CYCLE that counts---not just the efficiency of the gasification process vs. combustion.
And in fact, for central power usage, coal gasification/fuel cells is an even BETTER combination, as what is called the "solid oxide fuel cell" can eat BOTH the hydrogen AND the carbon monoxide.
It is the use of the fuel cell in the total conversion process that makes major gains in efficiency possible.
I understand the advantage in the fuel cell replacement of the IC. It avoids the combustion step at the end use and that has environmental advantages, as its probably better to deal with fog than smog. But surely the gasification process is not without its share of effluents. You mentioned the slag. I'm wondering if airborne releases also occur. In conventional refining there is always some waste gas produced that is flared off. I've been around some refineries that were pretty smelly. Would a coal gasification plant present a similar environmental impact?
Again, I'm just running down the questions that might arise if a national effort were made in this direction. Trading impacts from oil refineries for those from gasification may not be a bad bargain if it helps us in other ways, like reduced dependence on imported energy, or more economical fuels.